<div class="paso">
  <p>
    <%= f.text_field :texto %>
    
    <% unless f.object.new_record? %>
      <!-- For existing records we add a checkbox to be able to delete records. -->
      <%= f.check_box :_delete %>
      <%= f.label :_delete, "Borrar" %>
    <% end %>
  </p>
</div>